diff --git a/ChangeLog b/ChangeLog
index ae4d9f8022..1f28499308 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,4 +1,7 @@
-Sat May 16 09:30:14 2009  Nobuyoshi Nakada  <nobu@ruby-lang.org>
+Sat May 16 09:49:05 2009  Nobuyoshi Nakada  <nobu@ruby-lang.org>
+
+	* parse.y (magic_comment_encoding): ignores unused emacs-style
+	  encoding comment, as like Vim styles.  [ruby-core:23470]
 
 	* defs/keywords (reserved_word): made inline function static.
 	  [ruby-core:23210]
diff --git a/parse.y b/parse.y
index 08a1f365ac..7c11b7b2fc 100644
--- a/parse.y
+++ b/parse.y
@@ -6100,8 +6100,6 @@ static void
 magic_comment_encoding(struct parser_params *parser, const char *name, const char *val)
 {
     if (!comment_at_top(parser)) {
-	rb_warningS("encoding '%s' is ignored, valid only in the first line except for shebang line.",
-		    val);
 	return;
     }
     parser_set_encode(parser, val);